THE EMBEZZLEMENT OF VILLAGE BUDGET BY APPARATUS: A CASE STUDY IN EAST LOMBOK DISTRICT OF WEST NUSA TENGGARA PROVINCE, INDONESIA

Author's Name:

Mai Hendra Subiantoro & Endar Pituringsih

Subject Area:

Social Science and Humanities

Subject

Accounting

Section

Research Paper

Keyword:

Village Budget, Corruption, Indonesia, East Lombok Regency.

Abstract

As a result of the implementation of the Village Law No.6 of 2014 in Indonesia and the Government Regulation No. 60 of 2014 on village grants derived from the state budget of revenues and expenditures, villages have received a large number of grants. Unfortunately, most of the grants are managed in an unorganized manner, allowing for the embezzlement of village budgets by unscrupulous personnel. Through an qualitative approach, this study aims to find out how and why fraud occurs. This research used phenomenology method to describe informants/subjects experiences, who have been working around the suspected corruption environment. the research found that indicate corruption was more prevalent in infrastructure projects. The Village Heads in fact played a role in exacerbating corruption. The regulations applied to control corruption have not been maximally succeeded in preventing or stopping corruption.